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Opinion 94-14
… or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and … agencies (IDAs) from providing financial assistance in respect of any project located wholly outside the … industrial development agency (IDA), since its formation in 1974, has provided financial assistance in the development …
https://www.osc.ny.gov/legal-opinions/opinion-94-14Opinion 88-54
… This opinion represents the views of the Office of the State Comptroller at the time it was … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS … it will be necessary for the town board to consider the effects of this delay including, among other factors, the …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Opinion 99-15
… issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments (authorizing tax exemption) REAL PROPERTY TAXES … to provide solely because property not served by water or sewer system) SEWERS AND SEWER SYSTEMS -- Financing … and sewer systems may be borne by general village taxes, special assessments upon the properties benefited, user fees …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 93-25
… streets or rights-of-way at village expense. Moreover, the payment of village moneys to provide lighting for private … of fact (see McCarthy v Lake Shore, etc. R. Co. , 76 NY 592) to be determined, in the first instance, by the …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Opinion 93-24
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … Comp No. 92-41, p 105; 1986 Opns St Comp No. 86-34, p 55). In furtherance of these purposes, fire districts have only … Subdivision 14 of section 176 of the Town Law provides, in relevant part, that the board of fire commissioners of a …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Opinion 93-2
… a village board of trustees may upon its own motion, and shall upon petition, cause a proposition on the question … which a petition could be filed" pursuant to article 9 and that the proceedings thereunder "shall be the same as if …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Opinion 89-38
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement … who agrees to elect to receive the "zero option". This is in reply to your letter concerning the authority of a school … that, pursuant to this authority, an item may be included in a collective bargaining agreement, whether or not it …
https://www.osc.ny.gov/legal-opinions/opinion-89-38Opinion 89-56
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Compensation (authority to make … are billed to the town but were not rendered. This is in reply to your letter concerning certain payments proposed … incentive payment constitutes a gift of town funds in violation of Article VIII, §1 of the State Constitution. …
https://www.osc.ny.gov/legal-opinions/opinion-89-56Post Retirement Reporting Page How-To Guide
This guide shows you (as an employer contact with the Employer Reporting Submitter, Employer Reporting Uploader, Payroll or Personnel security role) how to report retirees using the Post Retirement Reporting Page in Retirement Online.
https://www.osc.ny.gov/files/retirement/employers/pdf/post-retirement-reporting-page-how-to-guide.pdfOperational Advisory No. 27
… the SFS that are not currently utilized. In addition, the new policy may streamline business processes by minimizing …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmationDiNapoli: Former Almond Treasurer Took $22,000 in Fire Department Funds
… Treasurer Sally Dieter for allegedly stealing $22,000 in cash by pocketing fundraising proceeds and writing … numerous checks to herself. Dieter, 40, was arraigned in Almond town court charged with grand larceny in the third degree, a class D felony. DiNapoli’s office …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-former-almond-treasurer-took-22000-fire-department-fundsXII.8.H Voucher Mass Approval – XII. Expenditures
… This section provides online agencies with guidance on how to request voucher mass approval functionality for use … approve other vouchers. Agencies should contact Bureau of State Expenditures’ Internal Control Certification by email … meet certification requirements in accordance with State Finance Law §§ 109 and 110. For more information on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8h-voucher-mass-approvalXII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… Contracts) Date the service begins. Debt Service Date the bond payment is due to the bondholders. Rent First day of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersOpinion 95-22
… Firemen's Benevolent Association (use of tax moneys to purchase exercise equipment) INSURANCE LAW, §§9104, 9105: … may not expend foreign fire insurance tax moneys to purchase exercise equipment for use generally by members … Association may expend foreign fire insurance tax moneys to purchase certain exercise equipment to be used to …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Opinion 95-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … board may, on its own motion, and must, upon the filing of a proper petition, initiate a proceeding to consolidate …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Opinion 94-21
… the issues discussed in the opinion. TOWN BOARDS -- Powers and Duties (purchase order system) TOWN LAW, §110: The town …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Opinion 88-73
… a capital reserve fund for improvement district purposes. You note that suburban towns are authorized by Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Opinion 88-69
… entitled to receive services under the town's contract (32 Opns St Comp l976, p 1). Therefore, if a village and town …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Opinion 92-23
… for the benefit to be provided to the lessee? (5) How long a period would be considered a reasonable term for the … property owned by a town improvement district, which does not have a separate board of commissioners, when the …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Opinion 89-28
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Expenses (allocating … allocated between proposed and existing districts. This is in reply to your inquiry concerning the financing of a … tank. You indicate that a number of water districts in the town are supplied by a neighboring city. A storage …
https://www.osc.ny.gov/legal-opinions/opinion-89-28